问题 单项选择题

根据营业税的相关规定,下列项目免征营业税的是()。

A.个人销售自建自用库房

B.从事与农业机耕、排灌、病虫害防治相关的技术培训业务

C.残疾人福利企业为社会提供的劳务

D.婚介公司的婚庆服务收入

答案

参考答案:B

解析:按照税法规定:2011年1月1日起,对个人销售自建自用住房,免征营业税,非住房没有免税规定;婚庆服务不属于免征营业税项目;残疾人个人为社会提供的劳务免征营业税:B选项符合免征营业税规定。

解答题
阅读理解

Inside the pleasingly fragrant cafe, So All May Eat(SAME) in downtown Denver ,the spirit ofgenerosityis instantly noticeable :donation box stands in place of a cash register. Customers here pay only what they can afford, no questions asked.A risky business plan, perhaps, but SAME Café has done one unchangeable thing in the Mile High City for six years: Open only at midday, the restaurant allows poor local customers who cannot pay to work as volunteers instead. They can act as waiters and waitresses, and dishwashers, or look after the buildings and equipment for the cafe.   

It’s based on trust, and it’s working all right”, says co-owner Brad Birky, who started the café in 2006.  Previously volunteering at soup kitchens, the Birkys were dissatisfied with the often unhealthy meals they served there. “We wanted to offer quality food in a restaurant where everyone felt comfortable, regardless of their circumstances,” Birky says. SAME’s special lunch menu changes

daily and most food materials are natural and grown by local farmers. The café now averages 65 to 70 customers (and eight volunteers) a day. And the spirit of generosity behind the project appears to be spreading. In early 2007,one volunteer who had cleared snow for his meals during t he long

winter said goodbye to the Birkys, He said he was going to New Orleans to help with the hurricane clearing up,” says Birky.

小题1:What can we learn about the soup kitchens the Birkys previously worked for?

A.They refused to have volunteers.

B.They offered low quality food.

C.They provided customers with a good environment.

D.They closed down because of poor management.小题2:According to the passage, which of the following is TRUE?

A.The customers who cannot pay can work as volunteers instead.

B.More volunteers will go to new Orleans for the hurricane cleanup.

C.Many new cafes will be opened to offer free lunches in the town.

D.The lunch menu has remained the same since the café was started.小题3:The author’s attitude towards running such a café is_______

A.unfavorable

B.doubtful

C.cautious

D.approving